IAS 34Chapter 2Lesson 2
The notes of an interim report: significant events and further disclosures
Step 1 of 6Learning objectives
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The selected notes explain what is significant since the annual closing, from a non-exhaustive list of examples and a list of further minimum disclosures.
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Learning objectives
- Explain that the notes update the last annual report without repeating it.
- Assess, from the facts of a case, whether an event must be mentioned.
- Know that the list of examples is neither exhaustive nor automatic.
- Recognise the further minimum disclosures of an interim report.